The Authorised Investment Funds (Tax) Regulations 2006 (SI2006/964) Regulation 98enures that TCGA 1992 broadly has effect in relation to OEICs in the same way as it haseffect in relation to authorised unit trusts (AUTs). Other regulations establish parallelsbetween specific terms used in TCGA 1992 when referring to an AUT (or to a unit trustscheme as denoting or including an AUT) and equivalent terms applicable to an OEIC, sothat the former is treated as including the latter. You should note, however, that theregulations include certain exceptions to these parallels.